This
is an appeal to the Utah State Tax Commission from the Collection Division of
the Utah State Tax Commission (Respondent) to assess penalty and interest on
individual income tax account No. XXXXX for the tax years XXXXX.A telephone conference hearing was held on
XXXXX, in the offices of the Utah State Tax Commission.David J. Angerhofer, Hearing Officer, heard
the matter for the Commission.XXXXX
represented the Petitioner.Petitioner
stated that she paid the taxes for the tax year XXXXX.Petitioner stated that she heard nothing
further from the Tax Commission until XXXXX.Petitioner requests a waiver of the penalty and interest.

FINDINGS

Tax
Commission records indicate that an audit was done on individual income tax
account No. XXXXX for the tax year XXXXX on XXXXX, over three years beyond the
statutory due date of the return.A
notice and request for payment was then sent out on XXXX.The Tax Commission hereby abates the
penalty and interest associated with the tax year XXXXX.Tax Commission records indicate that for the
tax year XXXXX a notice and request for payment was sent out on XXXXX, and a
warrant was filed on XXXXX.This
warrant was docketed on XXXXX.Respondent has eight years from the time the warrant was docketed in
which to collect.The Tax Commission
finds that Respondent proceeded in a timely fashion with respect to the tax
year XXXXX.Tax Commission records
indicate that tax for the tax year XXXXX amounted to $$$$$.Respondent assessed a penalty of $$$$$ and
interest of $$$$$ as of XXXXX.The
records indicate a credit of $$$$$ for W-2 withholding on XXXXX, a payment of
$$$$$ on XXXXX, a payment of $$$$$ on XXXXX, a payment of $$$$$ on XXXXX, a
refund applied in the amount of $$$$$ on XXXXX, and a payment of $$$$$ on XXXXX
for a total credit of $$$$$.This
leaves a balance due of $$$$$ for the tax year XXXXX as of XXXXX.

DECISION AND ORDER

Based
on the foregoing, it is the Decision and Order of the Utah State Tax Commission
that all penalty and interest associated with the tax year XXXXX be
waived.The Tax Commission hereby
affirms the assessment of penalty and interest for the tax year XXXXX.The Collection Division of the Utah State
Tax Commission is hereby ordered to adjust its records in accordance with this
decision.